On July 31, 2021, the beginning of a new fiscal year, Oriole Repair Services Ltd. reported the following alphabetically ordered list of accounts and amounts.

Accounts payable		$ 2,500		Deferred revenue		$1,220
Accounts receivable		3,200		Equipment		11,000
Accumulated depreciationequipment		2,200		Retained earnings		18,200
Accumulated depreciationvehicles		5,500		Salaries payable		1,380
Bank loan payable (non-current)		4,100		Supplies		1,000
Cash		7,800		Vehicles		27,500
Common shares		15,400

During August, the following summary transactions were completed:

Aug.	1		Paid $240 for advertising on Kijiji for the current month.
	2		Provided $1,220 of services related to cash received in advance last month for services to be performed this month.
	3		Paid August rent, $880.
	6		Received $1,100 cash from customers in payment of accounts.
	7		Signed a contract with Merrithews Appliances Ltd. to provide future repair services for its customers as required.
	10		Paid $2,980 for salaries due employees, of which $1,600 was for August and $1,380 for July salaries payable.
	13		Received $2,700 cash for services performed to date in August.
	15		Purchased new equipment for $2,000, which was financed with a bank loan.
	20		Paid creditors $2,000 of accounts due.
	22		Purchased supplies on account for $900.
	24		Paid $3,200 for employees salaries.
	27		Billed customers $3,710 for services performed.
	29		Received $740 from customers for services to be performed in the future.
	30		Paid $600 on the bank loan, in addition to interest of $60.
	31		Paid income tax of $380.
	31		Declared and paid $400 of dividends to shareholders.

Q. Prepare a trial balance at August 31.